117.15
Annual audit and inventory of state treasury and custodial funds.

Once each year, or more often in his discretion, the auditor of
state shall without previous notice audit the accounts and transactions of the
office of the treasurer of state, ascertain the condition of the state treasury
and the custodial funds of the treasurer of state, and make an inventory of the
assets of the state treasury and the custodial funds of the treasurer of state.
He shall sign his report and submit one copy each to the treasurer of state,
governor, attorney general, and secretary of state. An audit report completed
pursuant to this section is not a public record under section
149.43 of the Revised Code until it
is submitted to the officers enumerated in this section.